IR35

Gareth Bacon: Since HMRC's IR35 was introduced for the public sector, how many people in the following organisations have been evaluated as an 'employee'? Has this cost said organisations extra money such as tax, pensions and fines?
• GLA
• London Fire Brigade
• LLDC
• OPDC
• TfL
Furthermore, are there more employees that need assessing for IR35 for the following organisations, if so, how many?
• The Met
• GLA
• London Fire Brigade
• LLDC
• OPDC
• TfL
https://www.gov.uk/guidance/off-payroll-working-in-the-public-sector-ref...

The Mayor: Please see below the information requested for the various bodies.
GLA
Since 6 April 2017, four individuals at the GLA have been found to be within IR35. The GLA has not incurred any additional costs to fund an individual’s tax, pensions or fines.
At present, there are no individuals at the GLA who require IR35 assessment.
London Fire Brigade
Although the changes came into effect on 6th April 2017, 31 March 2017 was the date by which LFB’s employment agencies assessed agency workers and subsequently moved individuals to a different pay status, where applicable.
Of 23 personal service company (PSC) agency workers engaged, the following arrangements came into effect on 6 April 2017:
Over the period from 6 April 2017 to 22 March 2019, the Brigade has assessed a further three PSC agency workers under the IR35 rulings with one worker found to be inside of IR35 and moved to PAYE pay status. Two agency workers are currently engaged under PSC status.
All other agency workers hired have PAYE pay status.
The only cost impact on hires to the Brigade is that the PAYE agency worker charge rate, as billed, is marginally lower than the Umbrella PAYE or PSC status pay rate, reflecting slightly differing pay elements and the means by which mark-up is applied by the agency.
There are no outstanding IR35 assessments and the Brigade maintains an on-going IR35 assessment procedure for both existing and new agency worker hires to ensure compliance.
LLDC
LLDC has not evaluated any workers as being inside the IR35 regulations.
OPDC
There are no occasions where individuals have been evaluated as an employee and there are no employees at OPDC who require assessment for IR35.
Transport for London
Prior to the implementation on 6 April 2017 of the off payroll working legislation in the public sector, TfL assessed all roles undertaken by PSCs to determine whether the roles were within IR35 legislation.
From 1 March 2017 to 6 April 2017, all 1,672 PSC agency workers were assessed and of these:
Between 6 April 2017 and 14 March 2019, TfL has assessed a further 1,223 agency workers bringing the total to 2,895 workers who have received an IR35 tax determination.
There was no additional cost to TfL for employer National Insurance contributions, pensions or apprenticeship levy costs, with the exception of 20 instances where there was a small increase in the overall rate payable to the agency and worker.
There are no outstanding IR35 assessments. TfL operates an on-going tax testing regime for new agency hires, as and when required, to ensure tax compliance.
Metropolitan Police
The Metropolitan Police currently engages 107 PSCs which have been evaluated via the HMRC CEST (Check Employment Status Test) and found to be outside of IR35.There is no waiting list of roles to be assessed as they come through on an ad hoc basis and are not great in number (approximately four per month).